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of <h1>S.148 reassessment notices and resulting assessment orders void for failing mandatory faceless procedure under 29.03.2022 scheme and s.144B</h1> HC allowed the writ, holding reassessment notices issued under s.148 and all consequential assessment orders void for failure to follow the mandatory ... Validity of reassessment proceedings - show cause notices issued u/s 148 in matters relating to international tax charges as exempted to follow the statutory faceless procedure - scope of National Faceless Assessment Centre u/s 144B - HELD THAT:-HELD THAT:- As point involved in this case is squarely covered by order passed by this Court in [2024 (9) TMI 100 - TELANGANA HIGH COURT] and batch and it may be allowed of in terms of the said order as held respondents have erred in not following the mandatory faceless procedure as prescribed in the scheme dated 29.03.2022. Since notices under Section 148 of the Act were not issued in a faceless manner, the entire further proceeding founded upon it and assessment orders stand vitiated. Thus, the impugned notices u/s 148 and all consequential assessment orders based thereupon are set aside. In view of consensus arrived at, this Writ Petition is allowed. The Telangana High Court, per Hon'ble Justice Sujoy Paul, disposed of the writ petition by consent of parties, holding that the issue is 'squarely covered' by the Court's prior order in W.P.No.13353 of 2024 and batch. The petition was allowed 'in terms of order passed in W.P.No.13353 of 2024 and batch,' with directions therein applying 'mutatis mutandis' to the present case. No costs were awarded, and any pending interlocutory applications were closed.
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